Committee

Idaho House Revenue and Taxation Committee

Bill Bill Name Progress Referral Date
H0003 Amends existing law to update references to the current Internal Revenue Code. Signed/Enacted/Adopted 01/10/2025
H0025 Amends existing law to provide for the distribution of certain sales tax revenues to the transportation expansion and congestion mitigation fund and to local units of government for highway projects. Signed/Enacted/Adopted 01/21/2025
H0039 Adds to existing law to establish the Idaho parental choice tax credit and Idaho Parental Choice Tax Credit Advance Payment Fund. In Committee 01/23/2025
H0040 Amends existing law to exempt certain precious metals from capital gains tax, lower the income tax rate, and exempt certain military benefits from income taxation. Signed/Enacted/Adopted 01/24/2025
H0061 Amends existing law to increase the food tax credit, to provide an alternative tax credit for the actual amount paid by taxpayers on food purchases, and to provide for certain agreements to share information. In Committee 01/28/2025
H0074 Amends existing law to provide for property tax relief. In Committee 01/29/2025
H0092 Amends existing law to revise provisions regarding the extension of time for certain filing deadlines. In Committee 01/31/2025
H0093 Adds to existing law to establish the Idaho parental choice tax credit and Idaho Parental Choice Tax Credit Advance Payment Fund. Signed/Enacted/Adopted 01/31/2025
H0130 Amends existing law to provide that a county board of equalization may exempt the property of certain hospitals from property taxes. Signed/Enacted/Adopted 02/05/2025
H0144 Adds to existing law to exempt certain small sellers from sales and use taxes. Signed/Enacted/Adopted 02/06/2025
H0147 Amends existing law to revise provisions regarding the issuance of school bonds. In Committee 02/06/2025
H0150 Repeals and adds to existing law to revise a provision regarding conveyances or encumbrances of homesteads by married couples. Signed/Enacted/Adopted 02/07/2025
H0165 Amends existing law to revise provisions regarding abandoned property. Signed/Enacted/Adopted 02/07/2025
H0213 Amends existing law to clarify that an Idaho state-issued driver's license or identification card is required to apply for the homestead property tax exemption. In Committee 02/12/2025
H0255 Amends and adds to existing law to provide for the dissolution of urban renewal agencies and termination of urban renewal revenue allocation areas and to allow fire protection districts and ambulance service districts to opt out of certain urban renewal financing provisions. In Committee 02/18/2025
H0263 Adds to existing law to provide that certain fees related to animal adoption and rescue are not subject to sales and use taxes. Crossed Over 02/19/2025
H0314 Amends and adds to existing law to provide a tax on the sale and distribution of electronic smoking devices. In Committee 02/25/2025
H0315 Amends existing law to revise provisions regarding the sales tax exemption for Idaho information technology equipment. Crossed Over 02/25/2025
H0316 Amends existing law to clarify that an Idaho state-issued driver's license or identification card is required to apply for the homestead property tax exemption. Signed/Enacted/Adopted 02/25/2025
H0317 Adds to existing law to establish an excise tax on commercial wind turbines. In Committee 02/25/2025
H0329 Amends and adds to existing law to provide certain property tax exemptions for certain utilities and to provide for a tax on rate-regulated electric companies and gas companies. Signed/Enacted/Adopted 02/26/2025
H0342 Amends and adds to existing law to provide an income tax credit for certain nonprofit pregnancy centers, to increase the limit on the percentage of income taxpayers can claim on certain credits, and to establish the Choose Life Idaho Fund. In Committee 02/28/2025
H0354 Amends existing law to revise provisions related to the assessment of market value and the homestead exemption. Signed/Enacted/Adopted 03/04/2025
H0355 Amends existing law to revise provisions regarding the deferral of property tax. Signed/Enacted/Adopted 03/04/2025
H0369 Adds to existing law to require taxing districts to hold a hearing and provide certain notices to taxpayers before increasing the budget from property tax revenue from the previous year. In Committee 03/06/2025
H0381 Amends existing law to require the State Tax Commission to provide certain notices to taxpayers regarding the substantiation of deductible expense. Signed/Enacted/Adopted 03/10/2025
H0388 Amends and adds to existing law to establish provisions regarding the County Property Tax Relief Act to provide that a county may establish a sales tax on certain lodging to provide property tax relief to homeowners in the county and to revise a provision regarding certain duties of owners of short-term rental properties. In Committee 03/11/2025
H0406 Amends existing law to revise provisions regarding a property tax exemption for certain low-income housing owned by nonprofit organizations. In Committee 03/14/2025
H0407 Amends and adds to existing law to provide for a temporary assessment to fund fire protection and emergency medical services. In Committee 03/14/2025
H0412 Amends House Bill 40, House Bill 304, and existing law to revise provisions regarding certain tax deductions, certain corporate income tax rates, certain protections for taxpayers, and certain sales tax distributions and to revise an effective date. In Committee 03/18/2025
H0436 Amends and adds to existing law to provide for the dissolution of urban renewal agencies and termination of urban renewal plans and to allow fire protection districts and ambulance service districts to opt out of certain urban renewal financing provisions. Signed/Enacted/Adopted 03/21/2025
H0462 Amends existing law to allow the income tax deduction of legal fees and medical expenses related to the acquisition of a donated embryo. In Committee 03/27/2025
S1094 Amends existing law to revise provisions regarding school levies. Crossed Over 02/27/2025
S1167 Repeals existing law to remove provisions regarding weather modification. Signed/Enacted/Adopted 03/20/2025
S1216 Amends House Bill 354 to revise provisions regarding the rules pertaining to market value. Signed/Enacted/Adopted 04/03/2025